Transic Corporation Has the Following Financial Data for 2016 and 2017

Transic Corporation has the following financial data for 2016 and 2017. $\begin{array}{lrr}&2017&2016\\\text { ASSETS }\\\text { Current Assets: }\\\text { Cash } & \$ 48,000 & \$ 14,000 \\\text { Marketable Securities } & 9,000 & 13,000 \\\text { Accounts Receivable } & 35,000 & 24,000 \\\text { Other Current Assets } & 15,000 & 18,000 \\\text { Total Current Assets } & 107,000 & 69,000\\\text { Fixed Assets (net) } & 140,000 & 130,000 \\\text { Total Assets } & \$ 247,000 & \$ 199,000\\\\\text { LIABILITIES }\\\text { Current Liabilities } & \$ 72,000 & \$ 52,000 \\\text { Long-term Liabilities } & 50,000 & 37,000 \\\text { Total Liabilities } & \$ 122,000 & \$ 89,000\\\text { Total Stockholders' Equity } & \$ 125,000 & \$ 110,000 \\\text { Total Liabilities And Stockholders' Equity }& \$ 247,000 & \$ 199,000\end{array}$ ? What is Transic's working capital for 2017?

A) $35,000
B) $125,000
C) $90,000
D) $18,000